Read! Who Will Not be Able to File GSTR-1 From Next Year

GST Council in its 45th meeting, has recommended that Rule 59(6) of the CGST Rules 2017 to be amended w.e.f. 01.01.2022 to provide that a registered person shall not be allowed to file GSTR-1, if he has not file GSTR-3B for the preceding month (previous month).

Because of this amendment, a taxpayer will not be able to file GSTR-1 if he has not filed GSTR-3B return of preceding month.